Tag Archives: SUPREME COURT OF INDIA

Supreme Court Upholds Dismissal of Writ Petition Where Efficacious Appellate Remedy Under Section 107 Exists

By | September 8, 2026
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Supreme Court Upholds Dismissal of Writ Petition Where Efficacious Appellate Remedy Under Section 107 Exists Issue Whether a writ petition under Article 226 challenging a penalty order passed under Section 122(1)(ii) for alleged fake billing and pass-through of inadmissible Input Tax Credit (ITC) is maintainable when an effective statutory appellate remedy under Section 107 is… Read More »

Supreme Court Upholds High Court Order Refusing Interference Under Article 226 Where Alternate Appellate Remedy Exists Under GST

By | September 8, 2026
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Supreme Court Upholds High Court Order Refusing Interference Under Article 226 Where Alternate Appellate Remedy Exists Under GST Supreme Court Upholds High Court Order Refusing Interference Under Article 226 Where Alternate Appellate Remedy Exists Under GST Issue Whether the High Court was justified in refusing to interfere under Article 226 against a GST penalty order… Read More »

Supreme Court Dismisses Review Petition Confirming Telecom Towers Are Movable Property Eligible for ITC

By | September 7, 2026
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Supreme Court Dismisses Review Petition Confirming Telecom Towers Are Movable Property Eligible for ITC Supreme Court Dismisses Review Petition Confirming Telecom Towers Are Movable Property Eligible for ITC Issue Whether telecommunication towers qualify as “immovable property” under Section 17(5)(d) of the CGST/DGST Act, 2017, thereby barring taxpayers from claiming Input Tax Credit (ITC) on them.… Read More »

Supreme Court Grants SLP Against High Court Order Dismissing Revenue’s Appeal On Low Tax Effect Under Black Money Act

By | September 7, 2026
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Supreme Court Grants SLP Against High Court Order Dismissing Revenue’s Appeal On Low Tax Effect Under Black Money Act Supreme Court Grants SLP Against High Court Order Dismissing Revenue’s Appeal On Low Tax Effect Under Black Money Act Issue Whether a Special Leave Petition (SLP) should be granted against a High Court order that dismissed… Read More »

Where Same Assessing Officer Handles Searched Person and Third Party, Section 153C Assessment Time Limit Expires on September 30, 2021

By | September 7, 2026
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Where Same Assessing Officer Handles Searched Person and Third Party, Section 153C Assessment Time Limit Expires on September 30, 2021 Issue Whether Section 153C assessment proceedings for AYs 2014-15 to 2019-20 were time-barred and liable to be quashed when the Assessing Officer of the searched person and the third-party assessee was the same, and the… Read More »

Reassessment Notice Issued Without Sanction From Specified Authority Under Section 151 Is Invalid and Quashed

By | September 7, 2026
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Reassessment Notice Issued Without Sanction From Specified Authority Under Section 151 Is Invalid and Quashed Reassessment Notice Issued Without Sanction From Specified Authority Under Section 151 Is Invalid and Quashed Issue Whether a reopening notice issued under Section 148 for AY 2015-16 without the sanction of the specified authority under Section 151 of the Income-tax… Read More »

SLP Dismissed as Reopening Notice Lacking Sanction from Specified Authority Under Section 151 Is Invalid

By | September 5, 2026
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SLP Dismissed as Reopening Notice Lacking Sanction from Specified Authority Under Section 151 Is Invalid Issue Whether a reassessment notice issued under Section 148 is legally sustainable when sanction for its issuance was granted by the Commissioner (Exemption) instead of the Joint Commissioner specified under Section 151 of the Income-tax Act, 1961. Facts Assessment Year:… Read More »

Reopening notice under Section 148 is invalid when issued without sanction from the specified authority.

By | September 4, 2026
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Reopening notice under Section 148 is invalid when issued without sanction from the specified authority. Issue Whether a reassessment notice issued under Section 148 of the Income-tax Act, 1961 is valid when approval was granted by the Commissioner (Exemption) instead of the Joint Commissioner specified under Section 151, considering the time relaxation provisions under TOLA,… Read More »

Show Cause Notice Issued Beyond Statutory Limitation and Lacking Foundational Allegations of Fraud Is Unsustainable

By | August 31, 2026
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Show Cause Notice Issued Beyond Statutory Limitation and Lacking Foundational Allegations of Fraud Is Unsustainable Issue Whether a Show Cause Notice issued under Section 73 after the extended outer limitation period for FYs 2018-19, 2019-20, and 2020-21 is time-barred and legally unsustainable. Whether invoking the extended period of limitation under Section 74 is valid when… Read More »

Detention of Goods and Penalty Upheld Due to E-Way Bill Mismatch and Intention to Evade Tax

By | August 28, 2026
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Detention of Goods and Penalty Upheld Due to E-Way Bill Mismatch and Intention to Evade Tax Issue Whether the Supreme Court should interfere with the High Court order upholding detention and penalty under Section 129 when goods were transported without a valid e-way bill and under misdeclared tax rates. Facts Interception & Detention: Goods belonging… Read More »